The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Public Financial Management Reforms for Institutional Strengthening (P165000) AFRICA | Liberia | Governance Global Practice | IBRD/IDA | Investment Project Financing | FY 2020 | Seq No: 1 | ARCHIVED on 03-Oct-2019 | ISR38605 | Implementing Agencies: Ministry of Finance and Development Planning, Republic of Liberia Key Dates Key Project Dates Bank Approval Date: 16-Jul-2019 Effectiveness Date: 01-Aug-2017 Planned Mid Term Review Date: 15-Sep-2021 Actual Mid-Term Review Date: Original Closing Date: 31-Oct-2024 Revised Closing Date: 31-Oct-2024 pdoTable Project Development Objectives Project Development Objective (from Project Appraisal Document) The project development objective (PDO) is to improve domestic revenue mobilization systems, and strengthen financial control and accountability in public finances. Has the Project Development Objective been changed since Board Approval of the Project Objective? No Components Table Name 1: Enhancing DRM Sources and Systems:(Cost $7.00 M) 2: Stabilizing and Strengthening Performance of Financial Controls and Systems:(Cost $3.20 M) 3: Improving Public-Sector Capacity for Enhanced Oversight and Accountability:(Cost $2.62 M) 4: Improving Upstream and Downstream PFM Systems in Selected Sectors:(Cost $4.30 M) 5: Project Management:(Cost $1.88 M) Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO -- ►Satisfactory Overall Implementation Progress (IP) -- ►Satisfactory Overall Risk Rating -- ►Substantial Implementation Status and Key Decisions 10/3/2019 Page 1 of 8 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) The Public Financial Management Reforms for Institutional Strengthening Project (PFMRISP) was approved by the World Bank’s Board of Directors on July 16, 2019. The project has provided evidence as of meeting the effectiveness conditions, and the expectation is that it will be declared effective before the end of September 2019. The disbursements against the Project Preparation Advance (PPA) of US$3.86 million stand at 85 percent and the use of these funds have been instrumental in undertaking an Integrated Financial Management System (IFMIS) readiness assessment, as well as meeting the project effectiveness conditions. The task team will be working closely with the project coordination unit to ensure close collaboration between the various implementing entities, as well as that the following disbursement conditions are also met in due course: • No withdrawal shall be made for payments made under Category 2 of the Project, until the Recipient: (i) through its Cabinet has approved the updated draft National ICT Policy 2019-2024; (ii) developed and approved an IFMIS Rollout Strategy; and (iii) has activated the IFMIS Budget Module, all in a manner satisfactory to the Association (Schedule 2, Section III, B, 1 (b) of the Financing Agreement). • No withdrawal shall be made for payments for Eligible Expenditures Program under Category (4) unless the conditions set forth below shall have been satisfied:(i) the Recipient has furnished evidence satisfactory to the Association that: (A) an IVA with experience and under terms of reference has been recruited: (B) Payments for Eligible Expenditures Program have been made in accordance, and in compliance, with the procedures set forth in the Recipient’s applicable laws and regulations and in the PIM as verified by the General Audit Commission; and (C) the DLIs set forth in Schedule 3 for which payment is requested have been met and verified in accordance with the PIM by the IVA Schedule 2, Section III, B, 1 (c) of the Financing Agreement). Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance ►High -- ►High Macroeconomic ►Substantial -- ►Substantial Sector Strategies and Policies ►Substantial -- ►Substantial Technical Design of Project or Program ►Substantial -- ►Substantial Institutional Capacity for Implementation and Sustainability ►Substantial -- ►Substantial Fiduciary ►High -- ►High Environment and Social ►Low -- ►Low 10/3/2019 Page 2 of 8 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Stakeholders ►Substantial -- ►Substantial Other -- -- -- Overall ►Substantial -- ►Substantial Results PDO Indicators by Objectives / Outcomes 1: Improved online on time filing for large and medium taxpayers IN00745653 ►ITAS Online, on time, large and medium taxpayer filing ratio for income tax, excise tax , and Goods and Services Tax (GST) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 55.00 Date 29-Nov-2018 -- 18-Sep-2019 21-Oct-2024 The ‘on-time filing rate’ is the number of declarations filed by the statutory due date as a percentage of the total number of declarations expected from registered taxpayers, i.e. expressed as a ratio: Average of the (Number of on time PAYE, Excise and GST Returns filed by due date divided by number of expected declarations/returns from registered PAYE, Excise and Comments: GST) X 100). ‘On-time’ filing means declarations (also known as ‘returns’) filed by the statutory due date for filing (plus any ‘days of grace’ applied by the tax administration as a matter of administrative policy. ‘Expected declarations’ means the number of Large/Medium taxpayer PAYE, Excise and GST declarations that the tax administration expected to receive from registered CIT taxpayers that were required by law to file declarations. 2: Increased use of IFMIS in PFM and implementation of e-Procurement IN00745651 ►MACs submitting to CAG quarterly financial statements using IFMIS data in a timely fashion (within 15 working days from end of quarter) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 25.00 -- 25.00 90.00 Date 18-Apr-2018 -- 18-Sep-2019 21-Oct-2024 3: Improved timeliness in review of audited reports of Government accounts IN00745652 ►Frequency of PAC follow-up through GAC on implementation of annual performance audit observations and recommendations (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 10.00 Date 29-Nov-2018 -- 18-Sep-2019 20-Oct-2024 10/3/2019 Page 3 of 8 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Intermediate Results Indicators by Components 1: Enhancing Domestic Revenue Mobilization Sources and Systems IN00745657 ►1: Online ITAS Filing Services available (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No -- No Yes Date 29-Nov-2018 -- 18-Sep-2019 20-Oct-2024 Comments: Integrated Tax Administration System Online Filing tool availed to taxpayers on the LRA Web Portal 2: Stabilizing and Strengthening Performance of Financial Controls and Systems IN00745654 ►2: IFMIS launched in 35 additional MACs (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 50.00 -- 50.00 85.00 Date 18-Apr-2018 -- 18-Sep-2019 20-Oct-2024 Comments: Roll out of IFMIS solution to 35 additional MACs of GoL IN00745659 ►Number of MACs using the civil service module (CSM) (Number, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 29.00 IN00745660 ►3: Intermediate Indicator 3: e-Procurement modernization roadmap developed (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No -- No Yes Date 10-Jan-2019 -- 18-Sep-2019 20-Oct-2024 Comments: Elaboration of an actionable e-Procurement roadmap 3: Improving Public-Sector Capacity for Enhanced Oversight and Accountability IN00745655 ►4: Number of MACs and government policies/programs subject to Performance Audit (Number) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 1.00 -- 1.00 7.00 10/3/2019 Page 4 of 8 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Date 18-Apr-2018 -- 18-Sep-2019 20-Oct-2024 IN00745661 ►5:Number of citizens and CSO representatives that participate in annual budget discussions and are updated on the implementation of the year prior’s citizen recommendations to budget (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 350.00 Date 18-Apr-2018 -- 18-Sep-2019 21-Oct-2024 IN00745664 ►Citizen participating in annual budget discussions proportion of which is female (Percentage, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 50.00 IN00745665 ►Citizens participating in annual budget discussions, proportion of which are from outside of Monrovia (Percentage, Custom Supplement) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 -- 0.00 40.00 4: Improving Upstream and Downstream PFM Systems in Selected Sectors IN00745656 ►DLI1: Increase the percentage of (a) County Facility Level and (b) County Health Team Levels submission of financial reports to MoH within ten (10) working days of the end of each quarter (Text, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 7%, 10% -- 7%,10% 94%, 90% Date 15-Apr-2019 -- 18-Sep-2019 30-Jun-2023 Percentage of MoH departments and units that submit their quarterly financial reports at the a) county (facility) and b) Comments: CHT levels in a timely manner. 'Timely' means within ten working days of the end of the quarter IN00745658 ►DLI2 - Increase in percentage of MoH units that are Participating in Planning and Budgeting Processes (Percentage, Custom, DLI) Baseline Actual (Previous) Actual (Current) End Target Value 9.00 -- 9.00 75.00 Date 19-Dec-2018 -- 18-Sep-2019 30-Jun-2023 Comments: Number of MoH departments and units participating in planning and budgeting processes IN00745662 ►DLI3: MoE HR Database checked and reconciled through verification of HR personnel records at the public schools (Text, Custom, DLI) Baseline Actual (Previous) Actual (Current) End Target MoE does not have At least 75 (cumulative) of MoE HR Database has not consolidated view of its the public schools have Value been checked and reconciled -- HR. Existing MoE data been checked to vet through verification of HR inconsistent, not personnel data 10/3/2019 Page 5 of 8 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) personnel records at the reconciled with actual data public schools. on the ground Date 15-Apr-2019 -- 18-Sep-2019 30-Jun-2023 Comments: Existence and integrity of MoE personnel database, as per data from schools IN00745663 ►DLI4 - Improved Personnel Management of the education sector to improve teachers monitoring (Text, Custom, DLI) Baseline Actual (Previous) Actual (Current) End Target Conduct an analysis of at No Automated least 100 percent of No automated reconciliation Reconciliation between teachers’ payroll data in between HR databases for Value -- HR database for MOE public schools and publish MoE; CSA and the CSA and the respective the consolidated results of respective public schools. Public schools the analysis on annual basis. Date 19-Dec-2018 -- 18-Sep-2019 30-Jun-2023 Comments: Development of quarterly payroll data analyses Disbursement Linked Indicators IN00745666 ►DLI 1 DLI1: Increase the percentage of (a) County and (b) County Heath Team level financial reports to MOH within ten (10) working days of the end of each quarter (Text, Outcome, 1,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 Value 7%, 10% -- 7%,10% 94%, 90% Date -- -- 18-Sep-2019 -- IN00745667 ►DLI 2 DLI2 - Increase in percentage of MoH units that are Participating in Planning and Budgeting Processes (Percentage, Intermediate Outcome, 1,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 Value 9.00 -- 9.00 -- Date -- -- 18-Sep-2019 -- IN00745668 ►DLI 3 DLI3: MoE HR Database checked and reconciled through verification of HR personnel records at the public schools (Text, Outcome, 1,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 MoE HR Database has not been MoE HR Database has not Value -- -- checked and reconciled through been checked and reconciled 10/3/2019 Page 6 of 8 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) verification of HR personnel through verification of HR records at the public schools. personal records Date -- -- 18-Sep-2019 -- IN00745669 ►DLI 4 DLI4 - Improved Personnel Management of the education sector to improve teachers monitoring (Text, Intermediate Outcome, 1,000,000.00, 0.00%) Baseline Actual (Previous) Actual (Current) June 30, 2023 MoE does not have consolidated view of its HR. No automated reconciliation No automated reconciliation between HR databases for MoE; Value -- process between MoE files and -- CSA and the respective public payroll. There is no way to schools. track entry/deletion of MoE staff in payroll Date -- -- 18-Sep-2019 -- Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed Not P165000 IDA-D5060 USD 19.00 19.00 0.00 0.00 18.87 0% Effective P165000 IDA-V1080 Effective USD 3.86 3.86 0.00 3.26 0.60 85% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date Not P165000 IDA-D5060 16-Jul-2019 28-Aug-2019 -- 31-Oct-2024 31-Oct-2024 Effective P165000 IDA-V1080 Effective 26-Jul-2017 01-Aug-2017 01-Aug-2017 01-May-2018 31-Oct-2019 Cumulative Disbursements 10/3/2019 Page 7 of 8 The World Bank Implementation Status & Results Report Public Financial Management Reforms for Institutional Strengthening (P165000) Restructuring History There has been no restructuring to date. Related Project(s) There are no related projects. 10/3/2019 Page 8 of 8